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14=y/3-12
We move all terms to the left:
14-(y/3-12)=0
We get rid of parentheses
-y/3+12+14=0
We multiply all the terms by the denominator
-y+12*3+14*3=0
We add all the numbers together, and all the variables
-1y+78=0
We move all terms containing y to the left, all other terms to the right
-y=-78
y=-78/-1
y=+78
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